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Amar Sani
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Perpustakaan H. Bata Ilyas, STIE Amkop Makassar, Yayasan Pendidikan Bajiminasa Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
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Amkop Management Accounting Review (AMAR)
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : 28282248     DOI : 10.37531/amar.v3i1
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged. ISSN Online : 2828-2248 Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 202 Documents
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Search results for , issue "Vol. 5 No. 2 (2025): July - December" : 202 Documents clear
Competence and Training as Determinants of Employee Performance: The Mediating Role of Organizational Commitment at the Department of Industry and Trade of Malinau Regency Steven, Yulius; Hasyim, Budi; Wijayanti, Asih Kusuma; Kaujan, Kaujan; Ardiansyah, Riyans; Aswan, Aswan
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3552

Abstract

This study aims to analyze the effects of competence and training on employee performance, with organizational commitment serving as a mediating variable, in the Department of Industry and Trade of Malinau Regency. The research background focuses on various issues related to employee performance, including limitations in technical competence, suboptimal training effectiveness, and variations in employees’ levels of commitment to carrying out public service duties. The Resource-Based View (RBV) theory is employed to explain how competence and training enhance organizational capabilities. This study uses a quantitative, path-analytic approach to examine both direct and indirect relationships among variables. The results indicate that competence and training have a significant effect on employee performance, both directly and indirectly through organizational commitment as a mediating variable. These findings highlight that performance improvement is not solely dependent on employees’ technical skills and knowledge, but also on their level of psychological attachment to the organization. In addition to contributing theoretically to the field of human resource management, this study provides practical recommendations, including developing needs-based training programs, strengthening organizational culture, and implementing sustainable competency development policies to improve employee performance in local government institutions.
Flexibility of Marketing Strategy, Product Suitability, Consumer Responsibility, Personal Branding, Market Demand Towards the Existence of WFL Coffee Shop, Anambas Regency Pitri, Amalia; Tibrani, Tibrani; Ismanto, Widodo
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3565

Abstract

The rapid growth of coffee shops in Anambas Regency has intensified competition, requiring operators to adopt effective marketing strategies to sustain their businesses. This study aims to examine the influence of marketing strategy, product suitability, consumer responsiveness, personal branding, and market demand on the existence of WFL Coffeeshop in Anambas Regency. A quantitative research approach was employed, using primary data collected through structured questionnaires distributed to WFL Coffeeshop consumers. The data were analyzed using statistical techniques to assess both partial and simultaneous effects among the research variables. The findings reveal that marketing strategy, product suitability, consumer responsiveness, personal branding, and market demand collectively influence the existence of WFL Coffeeshop. Each variable also demonstrates a significant effect, underscoring the importance of aligning products with consumer needs, responding effectively to customers, and building a consistent personal brand. This study concludes that an integrated marketing strategy is essential for maintaining business sustainability and competitiveness, particularly for coffee shops operating in emerging regional markets.
Tax Avoidance Behavior: The Contribution of Gender Diversity, Education Level, and Firm Size Moderation Hadi, Zufly Amrullah; Sudarto, Triadi Agung; Sidharta, Eka Ananta
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.2991

Abstract

Taxes are the most significant source of state revenue. From a company's perspective, taxes can also be considered the largest expense. Therefore, top management strives to reduce the company's tax liability. This study aims to confirm the reliability of attribution theory as an approach to explain the impact of gender diversity and education levels on tax avoidance, as well as the role of company size in moderating the relationship model. In this quantitative study, energy and basic material companies listed on the Indonesia Stock Exchange from 2020 to 2023 were the population and sample of the study. The researcher used the Moderated Regression Analysis model to test time series data using SMART-PLS software. Time series data was used because it was considered capable of providing a more accurate view over time, thereby facilitating the researchers' analysis. Based on the first finding, gender diversity had a negative effect on tax avoidance; the second finding was that education level had a positive effect on tax avoidance; the third finding was that company size was able to moderate the relationship between the independent variables and the dependent variable. These findings support all hypotheses proposed by the researcher. The research results support attribution theory in explaining empirical evidence regarding the impact of gender diversity and education level on tax avoidance, as well as the role of company size.
From Ai-Induced Job Insecurity to Burnout: A Job-Demands Resource Model of Job Stress, Meaningfulness of Work, And Self-Efficacy in Ai Learning Among Front-Line Employees in Indonesia Amirah, Azizah Amirah; Herachwati, Nuri; Fiona Niska Dinda Nadia
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3273

Abstract

The rapid adoption of artificial intelligence (AI) is reshaping organizational structures and employment landscapes, raising concerns about job insecurity and employee well-being. This study examines the effect of AI-induced job insecurity on burnout among frontline employees in Indonesia, drawing on the Job Demands–Resources (JD-R) framework. Specifically, it investigates job stress and meaningfulness of work as mediating mechanisms and self-efficacy in AI learning as a moderating resource. A cross-sectional survey was conducted with 325 frontline employees across sectors where AI adoption is increasing, and data were analyzed using Structural Equation Modeling in Jamovi. The results indicate that AI-induced job insecurity significantly increases employee burnout, both directly and indirectly. Job stress was confirmed as a positive mediator, while meaningfulness of work functioned as a negative mediator, highlighting the dual role of demands and resources in shaping burnout. Furthermore, self-efficacy in AI learning moderated the insecurity–burnout relationship, such that employees with higher efficacy were less adversely affected. These findings extend the JD-R model by integrating AI-related job insecurity and demonstrating the dual processes of stress elevation and resource erosion. The study offers practical implications for organizations to prioritize transparent communication, reskilling initiatives, and meaning-enhancing practices to safeguard employee resilience in the era of digital transformation.
Optimization of Data-Driven School Financial Management to Improve Operational Budget Efficiency at Private Schools under the Pancasila Education Foundation, Langkat Regency Khairani, Khairani; Tamba, Riris Debora
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3333

Abstract

This study aims to analyze the effectiveness of implementing the e-RKAS (Electronic School Activity and Budget Plan) system in improving financial management efficiency at schools under the Pancasila Education Foundation in Sawit Seberang, Langkat Regency. The research uses a quantitative approach with a pre-experimental one-group pretest–posttest design, comparing conditions before and after the implementation of the e-RKAS system. The sample consisted of 25 respondents, including principals, treasurers, operators, and teachers. Measurements were carried out using four main indicators: budget realization ratio, number of budget deviations, timeliness of reporting, and user satisfaction. Data were analyzed using the Paired Sample T-Test in SPSS version 26. The findings indicate a significant improvement across all indicators after the implementation of e-RKAS (p < 0.05). The e-RKAS system effectively enhanced budget realization accuracy, reduced deviations, accelerated financial reporting, and improved user satisfaction. These results confirm that digitalizing school financial management strengthens efficiency, transparency, and accountability in managing education funds. This study offers important implications for the development of digital transformation policies in the education sector, particularly in encouraging the adoption of e-RKAS in private schools and in regions with limited resources.
The Influence Of E-Wallet Usage And Financial Literacy On Personal Financial Behavior Among Accounting Students Of The Faculty Of Economics And Business Tadulako University Yusriyani, Yusriyani Herawaty Kurnia; Mile, Yuldi; Kahar, Abdul; Masdar, Rahma; Furqan, Andi Chairil
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3443

Abstract

The purpose of this study is to analyze the financial literacy of accounting students at the Faculty of Economics and Business, Tadulako University and how they use e-wallets. This study uses quantitative techniques to synthesize the results of experiments that test the influence of financial literacy and digital wallet use on personal financial behavior (variable Y). We used a sample size of 90 people for this study. Simple random sampling was used in this study for sampling purposes. The essence of simple random sampling is to randomly select a subset of the population from a larger population without considering demographic factors. Each research instrument has been proven to be valid and reliable based on the results of the research. Financial literacy and the use of digital wallets have a positive and significant impact on students' personal financial behavior. Research also shows that financial literacy has a great influence, suggesting that digital wallets and a strong understanding of money can shape students' spending habits to be more responsible and focused.
The Influence of Entrepreneurial Orientation, Market Orientation, Learning Orientation, and Government Support on MSME Performance: A Case Study of Coffee Shops in Jakarta Panjaitan, Esther Elisabeth; Wahyuni, Sari
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3606

Abstract

The rapid growth of coffee shop MSMEs in Jakarta has intensified competition and increased the need for effective strategies to sustain performance and business continuity. This study aims to analyze key factors influencing the performance of coffee shop MSMEs by integrating entrepreneurial orientation, market orientation, learning orientation, innovation capability, and institutional government support. A qualitative descriptive approach with a multiple case study design was employed. Data were collected through in-depth interviews, direct observation, and document analysis of coffee shop MSMEs in South and East Jakarta, and analyzed using data reduction, data display, and conclusion drawing with triangulation. The findings indicate that entrepreneurial, market, and learning orientations play a significant role in shaping innovation capability, which enhances both financial and non-financial performance. Innovation capability serves as a mediating mechanism between strategic orientations and MSME performance, while government support acts as a complementary factor, although its utilization remains limited. These findings provide theoretical contributions and practical implications for MSME development and the sustainability of Jakarta's coffee shop industry.
Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024 Upessy, Veska Maria Christin; Pascalina, Pascalina V. S. Sesa; Salle, Hesty T.; Allolayuk, Theo; Antoh, Alfiana; Tandililing, Elia M.; Wonar, Klara
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3624

Abstract

This study aims to examine and analyze the influence of Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size on Tax Avoidance. The data used in this study are secondary, sourced from company fact sheets from the Indonesia Stock Exchange (IDX) and company financial reports. The population in this study uses companies included in the LQ45 index during the 2020-2024 period. The research sample used was obtained through purposive sampling. The data analysis technique used was panel data regression in EViews 12. The study's results indicate that Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size do not significantly affect Tax Avoidance.
Social Media Marketing and Brand Image: The Mediating Role of Brand Trust on Purchase Intention among Generation Z Indriasari, Dewi Pratiwi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3628

Abstract

This study aims to examine the influence of social media marketing and brand image on purchase intention through the mediating role of brand trust among Generation Z consumers. In the digital era, Generation Z represents a dominant consumer segment that is highly engaged with social media platforms and brand-related content. However, the effectiveness of social media marketing and brand image in shaping purchase intention remains inconsistent without considering psychological factors such as trust. This research employs a quantitative approach using a survey method. Data were collected from Generation Z respondents in Bandung through structured questionnaires measured on a five-point Likert scale. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and indirect relationships among variables. The findings indicate that social media marketing and brand image significantly influence brand trust, which in turn significantly affects purchase intention. Furthermore, brand trust plays a mediating role in strengthening the relationship between marketing activities and consumers’ purchase intention. This study contributes to marketing literature by emphasizing the strategic importance of trust-building in digital marketing strategies targeting Generation Z.
The Influence of Digital Marketing Strategy, Customer Orientation, and Trust on Customer Loyalty through Shopee Customer Satisfaction in Makassar City Abbas , Muchlis; Ginoga, Verri; Muin, Asri Nur
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3631

Abstract

The rapid development of digital marketplaces encourages companies to focus not only on customer acquisition but also on building sustainable customer loyalty. Intense competition has made customer loyalty a strategic issue, particularly for e-commerce platforms like Shopee. This study aims to analyze the influence of digital marketing strategies, customer orientation, and trust on customer loyalty through customer satisfaction among Shopee users in Makassar City. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to 211 Shopee user respondents in Makassar City, using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM). The results show that digital marketing strategies, customer orientation, and trust have a positive effect on customer satisfaction. Furthermore, customer satisfaction has a positive and significant effect on customer loyalty and acts as a mediating variable that strengthens the influence of the three independent variables on customer loyalty. These findings confirm that digital marketplace customer loyalty is not only formed through promotions, but primarily through customer orientation and trust, which can create sustainable customer satisfaction.

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